# In the matter of Amit Chopra vs. Commercial Tax Department & Anr.

> SC judgment dated 2025-04-01. Citation: TCN-2025-SC-00032. The case arises out of an impugned final judgment and order dated 2024-12-05 in CAAT(I) No.…

- **Court:** SC
- **Order date:** 1 Apr 2025
- **Citation:** TCN-2025-SC-00032
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/amit-chopra-vs-commercial-tax-department-anr-56598a75

## Summary

### Background

The case arises out of an impugned final judgment and order dated 2024-12-05 in CAAT(I) No. 232/2024 passed by the National Company Law Appellate Tribunal. The appellant filed a civil appeal against the order.

## Facts

Amit Chopra & Anr. filed a civil appeal against the Commercial Tax Department & Anr. The appeal arose from a final judgment and order dated 2024-12-05 passed by the National Company Law Appellate Tribunal in CAAT(I) No. 232/2024. There was a delay in filing and refiling the appeal, for which the appellant filed applications for condonation of delay. The Supreme Court condoned the delay but ultimately dismissed the civil appeal.

## Issues and analysis

### Issue 1: Whether the delay in filing and …

**Ratio:** The court has the discretion to condone the delay in filing an appeal if sufficient cause

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**Reasoning:** The court, after considering the facts and

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**Interpretation:** This implies that the court found sufficient reason to excuse the delay, even

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**Application:** The court applied its discretion to condone the delay, allowing the appeal to

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## Parties

- **Judges:** B.V. NAGA…; SATISH CHANDRA…
- **Appellants:** Amit Ch…
- **Respondents:** Commercial Tax…
- **Other parties:** Affir…
- **Advocates:** Arvind Mi…; Mr.…; +5 more

## Timeline

- **2024-12-05 — NCLAT Or…**: The National Company Law Appellate Tribunal (NCLAT) passed a final judgment and order in…
- **2025-04-01 — Supreme Court…**: The Supreme Court heard the civil appeal and dismissed it after condoning the delay in…

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